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Property, Plant, and Equipment
6 Months Ended
Jun. 30, 2022
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment Property, Plant and Equipment
Components of property, plant and equipment were as follows:
(in thousands)June 30, 2022December 31, 2021
Land$9,980 $1,700 
Buildings and improvements27,254 2,930 
Machinery and equipment20,920 4,389 
Capitalized software7,529 3,407 
Furniture and fixtures7,336 2,700 
Vehicles1,465 798 
Construction in progress5,531 12 
Total80,015 15,936 
Accumulated depreciation and amortization(15,057)(6,857)
Property, plant and equipment, net$64,958 $9,079 

Depreciation expense for property, plant, and equipment was $2.5 million and $0.3 million for the second quarter of 2022 and 2021, respectively and $3.1 million and $0.5 million for the first six months of 2022 and 2021, respectively. Amortization expense for capitalized software was $0.9 million and $0.2 million for the second quarter of 2022 and 2021, respectively and $1.1 million and $0.4 million for the first six months of 2022 and 2021, respectively.
Rental Equipment
Rental equipment, net consisted of the following:
(in thousands)June 30, 2022December 31, 2021
Rental equipment$47,863 $46,500 
Accumulated depreciation(21,755)(21,773)
Rental equipment, net$26,108 $24,727 
Depreciation expense included in cost of sales for rental equipment was $1.5 million and $1.5 million for the second quarter of 2022 and 2021, respectively and $2.9 million and $3.0 million for the first six months of 2022 and 2021, respectively. Refer to Note 4 - Revenue Recognition for a discussion on the Company's activities as lessor.